[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6212-1]

[Page 157-158]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6212-1  Notice of deficiency.

    (a) General rule. If a district director or director of a service 
center (or regional director of appeals), determines that there is a 
deficiency in respect of income, estate, or gift tax imposed by subtitle 
A or B, or excise tax imposed by chapter 41, 42, 43, or 44, of the Code, 
such official is authorized to notify the taxpayer of the deficiency by 
either registered or certified mail.
    (b) Address for notice of deficiency--(1) Income, gift, and chapter 
41, 42, 43, and 44 taxes. Unless the district director for the district 
in which the return in question was filed has been notified under the 
provisions of section 6903 as to the existence of a fiduciary 
relationship, notice of a deficiency in respect of income tax, gift tax, 
or tax imposed by chapter 41, 42, 43, or 44 shall be sufficient if 
mailed to the taxpayer at his last known address, even though such 
taxpayer is deceased, or is under a legal disability, or, in the case of 
a corporation, has terminated its existence.
    (2) Joint income tax returns. If a joint income tax return has been 
filed by husband and wife, the district director (or assistant regional 
commissioner, appellate) may, unless the district director for the 
district in which such joint return was filed has been notified by 
either spouse that a separate residence has been established, send 
either a joint or separate notice of deficiency to the taxpayers at 
their last known address. If, however, the proper district director has 
been so notified, a separate notice of deficiency that is a duplicate 
original of the joint notice, must be sent by registered mail prior to 
September 3, 1958, and by either registered or certified mail on and 
after September 3, 1958, to each spouse at his or her last known 
address. The notice of separate residences should be addressed to the 
district director for the district in which the joint return was filed.
    (3) Estate tax. In the absence of notice, under the provisions of 
section

[[Page 158]]

6903 as to the existence of a fiduciary relationship, to the district 
director for the district in which the estate tax return was filed, 
notice of a deficiency in respect of the estate tax imposed by chapter 
11, subtitle B, of the Code shall be sufficient if addressed in the name 
of the decedent or other person subject to liability and mailed to his 
last known address.

    (c) Further deficiency letters restricted. If the district director 
or director of a service center (or regional director of appeals) mails 
to the taxpayer notice of a deficiency, and the taxpayer files a 
petition with the Tax Court within the prescribed period, no additional 
deficiency may be determined with respect to income tax for the same 
taxable year, gift tax for the same ``calendar period'' (as defined in 
Sec. 25.2502-1(c)(1)), estate tax with respect to the taxable estate of 
the same decedent, chapter 41, 43, or 44 tax of the taxpayer for the 
same taxable year, section 4940 tax for the same taxable year, or 
chapter 42 tax of the taxpayer (other than under section 4940) with 
respect to the same act (or failure to act) to which such petition 
relates. This restriction shall not apply in the case of fraud, 
assertion of deficiencies with respect to any qualified tax (as defined 
in paragraph (b) of Sec. 301.6361-4) in respect of which no deficiency 
was asserted for the taxable year in the notice, assertion of 
deficiencies with respect to the Federal tax when deficiencies with 
respect to only a qualified tax (and not the Federal tax) were asserted 
for the taxable year in the notice, assertion of greater deficiencies 
before the Tax Court as provided in section 6214(a), mathematical errors 
as provided in section 6213(b)(1), termination assessments in section 
6851 or 6852, or jeopardy assessments as provided in section 6861(c). 
Solely for purposes of applying the restriction of section 6212(c), a 
notice of deficiency with respect to second tier tax under chapter 43 
shall be deemed to be a notice of deficiency for the taxable year in 
which the taxable event occurs. See Sec. 53.4963-1(e)(7)(iii) or (iv) 
for the date on which the taxable event occurs.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7238, 37 FR 28739, Dec. 
29, 1972; T.D. 7579, 43 FR 59360, Dec. 20, l978; T.D. 7838, 47 FR 44249, 
Oct. 7, 1982; T.D. 7910, 48 FR 40376, Sept. 7, 1983; T.D. 8084, 51 FR 
16305, May 2, 1986; T.D. 8628, 60 FR 62212, Dec. 5, 1995]